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Tax Law Research  

Last Updated: Aug 22, 2017 URL: http://libguides.law.usd.edu/taxlaw Print Guide RSS Updates

Accessing Tax Case Law Print Page
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Specialized Tax Case Law Reporters

Several commercial publishers compile tax-related cases from all court levels (i.e. U.S. Tax Court, Court of Federal Claims, District Courts, Circuit Courts, Supreme Court) into comprehensive reporters.  The most commonly referenced reporters are:

American Federal Tax Reports, 2d (published by RIA, abbreviated A.F.T.R.2d)

United States Tax Cases (published by CCH, abbreviated U.S.T.C.)

 

Other Compiled Sources of Federal Tax Case Law

WestlawNext, Bloomberg Law, and Lexis Advance all have databases that compile tax-related cases:

  • WestlawNext's Tax Cases cumulates cases from the U.S. Supreme Court, courts of appeals, district courts, bankruptcy courts, Court of Federal Claims, Tax Court, and related federal courts that relate to taxation by federal, state, or local governments
  • Bloomberg Law cumulates cases in Federal Tax and Accounting Cases
  • In Lexis Advance, apply filters to limit documents to cases in the practice area of Tax Law, and limit jurisdiction to U.S. Federal

 

Finding Tax Case Law From Specific Courts or Jurisdictions

Finding Cases from the United States Tax Court:

  • The official reporter of the United States Tax Court is called Reports of the United States Tax Court (cases abbreviated T.C.).  It does not contain memorandum decisions.
  • Available in print in the McKusick Law Library
  • Free electronic access via the United States Tax Court's website (website does include memorandum and summary opinions)
  • PDF images of the reporter through 2011 available via HeinOnline
  • RIA publishes an unofficial reporter called Tax Court Reported and Memorandum Decisions (abbreviated T.C.M. or T.C.R.)
    • Not available in print in Law Library
  • CCH publishes two unofficial reporters, Tax Court Memorandum Decisions (abbreviated T.C.M.) and the Tax Court Reporter (abbreviated T.C.R.)
    • Library has through 1995 of T.C.M. in print

Finding Tax Cases from the United States Court of Federal Claims:

  • The official reporter of the U.S. Court of Federal Claims is the Federal Claims Reporter, published by West
    • Not available in print in the Law Library
  • Free online access via Court of Federal Claims website (limited search options)

Finding Tax Cases from the United States District Courts and Courts of Appeals:

  • The official reporters are the Federal Supplement and the Federal Reporter, available in print in the McKusick Law Library on the main floor
  • Free electronic access via FindLaw, Justia, Google Scholar

Finding Tax Cases Appealed to the U.S. Supreme Court:

  • The official reporter is the United States Reports (U.S.), available in print in the McKusick Law Library on the main floor
    • Unofficial reporters include the United States Supreme Court Reporter, Lawyers' Edition (L. Ed.) and the Supreme Court Reporter (S. Ct.), available in print in the McKusick Law Library on the main floor
  • Free electronic access via FindLaw, Justia, Google Scholar and Supreme Court website
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